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一、税收的收入情况联邦德国1987年税收收入总额为4680亿马克,占国家财政总预算收入的四分之三。其中,联邦政府的税收2205亿马克,占联邦预算收入的84％。由此可见,税收是联邦德国取得财政收入的最重要的手段。从税收占国民收入比重的发展变化来看,联邦德国的税收是一个稳定的税收和发展的税收。1960年税收占国民生产总值的比重为22.6％,1987年税收占国民收入的比重为23.1％。27年来,除了1977年曾达到25％以外,基本稳定在23—24％之间。这种稳定性保证了税收随国民生产总值的增长而增长。1960
First, the income tax revenue The Federal Republic of Germany tax revenue in 1987 amounted to 468 billion marks, accounting for three quarters of the total revenue of the state budget. Among them, the federal government revenue 22.05 billion mark, accounting for 84% of the federal budget revenue. Thus, the tax revenue is the most important means of obtaining financial revenue in the Federal Republic of Germany. From the tax revenue to the proportion of national income changes in the development point of view, the federal tax revenue in Germany is a stable tax revenue and development. In 1960, the tax revenue accounted for 22.6% of the gross national product. In 1987, the tax revenue accounted for 23.1% of the national income. In the past 27 years, it has basically stabilized at between 23 and 24% except for 25% in 1977. This stability guarantees that the tax revenue increases with GNP growth. 1960